FAC Explorer

Audit 354404

FY End
2023-09-30
Total Expended
$2.95M
Findings
14
Programs
5
Organization: Village of Vinton, Texas (TX)
Year: 2023 Accepted: 2025-04-23
Auditor: Gibson Ruddock Patterson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555748 2023-003 - Yes P
555749 2023-003 - Yes P
555750 2023-003 - Yes P
555751 2023-003 - Yes P
555752 2023-003 - Yes P
555753 2023-003 - Yes P
555754 2023-003 - Yes P
1132190 2023-003 - Yes P
1132191 2023-003 - Yes P
1132192 2023-003 - Yes P
1132193 2023-003 - Yes P
1132194 2023-003 - Yes P
1132195 2023-003 - Yes P
1132196 2023-003 - Yes P

Programs

ALN Program Spent Major Findings
66.202 Congressionally Mandated Projects $1.73M Yes 1
66.458 Clean Water State Revolving Fund $277,497 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $242,950 Yes 1
10.760 Water and Waste Disposal Systems for Rural Communities $154,953 - 1
20.205 Highway Planning and Construction $146,051 - 1

Contacts

Name Title Type
C7KRGG3XVNW3 Andrea Carrillo Auditee
9158865104 Shelly J Ruddock Auditor
No contacts on file

Notes to SEFA

Title: 3. Reconciliations Accounting Policies: 1. BASIS OF ACCOUNTING The Village accounts for all awards under federal programs in a special revenue fund or a capital project fund. Special revenue funds are used to account for resources restricted to, or committed for specific purposes by a grantor. Capital project funds are used to account for resources restricted for capital outlays, including the acquisition or construction of capital facilities and other capital assets. If balances have not been expended by the end of the project period, grantors sometimes require the Village to refund all or part of the unused amount. For the year ended September 30, 2023, the Village accounted for federal grant funds in special revenue funds and capital project funds. These programs are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources generally are included on the balance sheet. Operating statements of these funds present increased (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in fund balance. The modified accrual basis of accounting is used for these funds. The basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable and available, and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on long-term debt, which is recognized when due, and certain compensated absences, which are recognized when the obligations are expected to be liquidated with expandable available financial resources. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available. Federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant. When grant funds are received before expenditures are made, they are recorded as unearned revenues until earned. 2. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal activity of the Village under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Village, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Village. Period of Performance - The period of performance for federal grants for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Performance of Federal Funds, Part 3, OMB Compliance Supplement - May 2023. Matching - Matching contributions for the Highway Planning and Construction Program was $11,181 for the year ended September 30, 2023. Program Income - Program income was not generated from any of the federal awards. Non-Cash Assistance - The Village did not receive any federal awards in the form of non-cash assistance during the year. Indirect Cost Rate - The Village did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - The Village did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The total revenue presented on Exhibit K-1 can be reconciled to Exhibit C-3 as follows: See the Notes to the SEFA for chart/table.

Finding Details

Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2023-003
2023-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.